{"data":{"id":"us-ca/rtc-23049.2","jurisdiction":"us-ca","citation":"RTC § 23049.2","heading":"","body":"Section 65 of the Internal Revenue Code, relating to the definition of ordinary loss, shall apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 1. General Provisions and Definitions [23001. - 23060.]","ARTICLE 2. Definitions [23030. - 23060.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"b74630370bea265e76a8896ee38f7358f735db9c1da869be1bae63cd1b073e40","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23049.1","next":"us-ca/rtc-23050"},"notice":"GroundRules: Original legal text. Not legal advice."}